1996 (2) TMI 269 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard a case involving the interception of a consignment of computers by Central Excise officers. The officers alleged that gate passes were antedated to show increased turnover. The Tribunal found that there was no evidence of duty evasion and set aside the demand for duty and confiscation. The penalty imposed on the appellant was reduced to Rs.10,000.